The role of management accounting in the development of a manufacturing strategy

Timothy D. Fry · Daniel C. Steele · Brooke A. Saladin

48 citations0/0 files storedInternational Journal of Operations & Production Management

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Accounting and Organizational Management Accounting Theory and Financial Reporting Corporate Governance and Management

Abstract

A well developed manufacturing strategy is becoming increasingly important to many manufacturing organizations. A major feature of such a strategy is the definition of a manufacturing infrastructure that is consistent with how products and services compete in the selected market. The managerial accounting system is a key component of this infrastructure. Reports the results of a survey of 85 manufacturing companies. Finds that many companies use an accounting system that appears to be inappropriate. The systems are often ill suited to their marketplace and inconsistent with an appropriate manufacturing strategy. Discusses recommendations for change for companies currently developing a manufacturing strategy.

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References

1987Relevance Lost: The Rise and Fall of Management Accounting 1987The Rise and Fall of Management Accounting 1991Short-Term America: The Causes and Cures of Our Business Myopia

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